EXHIBIT NO. 23.1

           CONSENT OF TABB, CONIGLIARO & MCGANN, P.C.,
                   CERTIFIED PUBLIC ACCOUNTANTS


             Consent of Certified Public Accountants


We consent to the use in this registration statement on Form S-3 
of our reports dated October 7, 1996 on the Consolidated Financial 
Statements of Fonar Corporation and Subsidiaries for the fiscal 
year ended June 30, 1996 and the Supplemental Schedules included 
in FONAR Corporation's Form 10-K for the fiscal year ended June 
30, 1996, which reports are incorporated in this registration 
statement by reference.

The Consolidated Financial Statements consist of the Consolidated 
Balance Sheets as at June 30, 1996 and June 30, 1995 and the 
related Consolidated Statements of Operations, Stockholders' 
Equity and Cash Flows for the years ended June 30, 1996, 1995 and 
1994 with related notes.

The Supplemental Schedules consist of Schedule II - Accounts 
Receivable From Related Parties and Underwriters and Schedule VIII 
- - Valuation and Qualifying Accounts.


                             /s/Tabb, Conigliaro & McGann, P.C.
                             Tabb, Conigliaro & McGann, P.C.

New York, New York
July 11, 1997




                           EXHIBIT 23.2

          (CONSENT OF COUNSEL IS INCLUDED IN EXHIBIT 5)


Consent of Counsel

         The consent of Henry T. Meyer, Esq. is included in his 
opinion filed as Exhibit 5 to this Registration Statement.